出口退税政策作为一项旨在刺激出口的政府宏观经济调控政策,它通过改变出口商品生产企业的私人单位成本,使出口商品的相对价格发生变动,进而影响出口商品的出口额和出口商品结构,进而影响贸易顺差和一国的贸易条件。文章主要围绕出口退税政策对我国贸易顺差和贸易条件的影响展开具体分析。 Export tax rebate policy As a government macroeconomic regulation and control policy aimed at stimulating exports, it changes the relative prices of exported goods by changing the private unit costs of exporting goods manufacturing enterprises, thereby affecting the export volume of export commodities and the structure of export commodities. Which in turn affects the trade surplus and the trading conditions of a country. The article mainly analyzes the impact of export tax rebate policy on China’s trade surplus and terms of trade.